我国中小企业内部会计控制的问题及对策

Problems and solutions of internal accounting control in small and medium-sized enterprises in China

目前,我国中小企业的内部会计控制制度建设还不完善,理论基础比较薄弱,一定程度上影响了企业的发展壮大。文章从认识企业内部会计控制的性质、定义、内涵和建设原则出发,分析我国中小企业内部会计控制存在的问题,进而提出有效实施中小企业内部会计控制的对策。

At present,the lack of effective internal accounting control system and the support of theoretical foundation has been impacting the development and expansion of small and medium-sized enterprises.Based on the nature, definition, connotation and construction principles of internal accounting control in small and medium-sized enterprises,this paper analyzes problems and solutions of it.